Alberta
Individual income tax rates and brackets for 2026
During the 2026 taxation year the province of Alberta will levy individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
8.0% up to $61,200
10.0% $61,201 to $154,259
12.0% $154,260 to $185,111
13.0% $185,112 to $246,813
14.0% $246,814 to $370,220
15.0% over $370,220
Alberta does not impose an individual income tax surtax or a high-income surtax.
British Columbia
Individual income tax rates and brackets for 2026
During the 2026 taxation year the province of British Columbia will levy individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
5.06% up to $50,363
7.70% $50,364 to $100,728
10.50% $100,729 to $115,648
12.29% $115,649 to $140,430
14.70% $140,431 to $190,405
16.80% $190,406 to $265,545
20.5% Over $265,545
British Columbia does not impose an individual income tax surtax or a high-income surtax.
Manitoba
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the province of Manitoba will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
10.8% up to $47,000
12.75% $47,001 to $100,000
17.40% over $100,000
The province of Manitoba does not impose an individual income tax surtax or a high-income surtax.
New Brunswick
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the province of New Brunswick will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
9.4% up to $52,333
14.0% $52,334 to $104,666
16.0% $104,667 to $193,861
19.5% over $193,861
The province of New Brunswick does not impose an individual income tax surtax or a high-income surtax.
Newfoundland and Labrador
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the province of Newfoundland and Labrador will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
8.70% up to $44,678
14.50% $44,679 to $89,354
15.80% $89,355 to $159,528
17.80% $159,529 to $223,340
19.80% $223,341 to $285,319
20.80% $285,320 to $570,638
21.30% $570,639 to $1,141,275
21.80% over $1,141,275
The province of Newfoundland and Labrador does not impose an individual income tax surtax or a high-income surtax.
Northwest Territories
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the Northwest Territories will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
5.9% up to $53,003
8.6% $53,004 to $106,009
12.2% $106,010 to $172,346
14.05% over $172,346
The Northwest Territories does not impose an individual income tax surtax or a high-income surtax.
Nunavut
Individual income tax rates and brackets for 2026
During the 2026 taxation year, Nunavut will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
4.0% up to $55,801
7.0% $55,802 to $111,602
9.0% $111,603 to $181,439
11.50% over $181,439
Nunavut does not impose an individual income tax surtax or a high-income surtax
Nova Scotia
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the province of Nova Scotia will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
8.79% up to $30,995
14.95% $30,996 to $61,991
16.67% $61,992 to $97,417
17.50% $97,418 to $157,124
21.00% over $157,124
The province of Nova Scotia does not impose an individual income tax surtax or a high- income surtax.
Ontario
Individual income tax rates and income brackets for 2026
During the 2026 tax year, the province of Ontario will levy individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
5.05% up to $53,891
9.15% $53,892 to $107,785
11.16% $107,786 to $150,000
12.16% $150,001 to $220,000
13.16% over $220,000
For 2026, the province of Ontario levies an individual surtax of 20% of provincial tax payable over $5,818 plus 36% of provincial income tax over $7,446.
Information on Ontario individual income tax brackets, rates, and surtax rates for 2026 can be found on the provincial government website at https://data.ontario.ca/dataset/personal-income-tax-rates-and-credits/resource/77bc9ec1-068a-4bb1-9a5c-05a508eb92a0.
Prince Edward Island
Individual income tax rates and income brackets for 2026
During the 2026 tax year, the province of Prince Edward Island will levy individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
9.5% up to $33,928
13.47% $33,929 to $65,820
16.60% $65,821 to $106,890
17.62% $106,891 to $142,250
19.00% over $142,250
The province of Prince Edward Island does not impose an individual income tax surtax or a high-income surtax.
Québec
Individual income tax rates and brackets for 2026
During the 2026 taxation year the province of Québec will levy provincial individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
14.0% up to $54,345
19.0% $54,346 to $108,680
24.0% $108,681 to $132,245
25.75% over $132,245
The province of Québec does not impose an individual income tax surtax or a high-income surtax.
Details of the province’s personal income tax brackets and rates for 2026 can be found on the Revenu Québec website at https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-kit/principal-changes-for-2026-employers-kit/#accordion_169636=[1].
Saskatchewan
Individual income tax rates and brackets for 2026
During the 2026 taxation year the province of Saskatchewan will levy individual income tax using the following income brackets and tax rates.
Tax Rate Taxable Income Brackets
10.5% up to $54,532
12.5% $54,533 to $155,805
14.5% over $155,805
The province of Saskatchewan does not levy an individual income tax surtax or a high-income surtax.
Yukon Territory
Individual income tax rates and brackets for 2026
During the 2026 taxation year, the Yukon Territory will levy individual income tax using the following income tax brackets and tax rates.
Tax Rate Taxable Income Brackets
6.4% up to $58,523
9.0% $58,524 to $117,045
10.9% $117,046 to $181,440
12.8% $181,441 to $500,000
15.0% over $500,000
The Yukon Territory does not impose an individual income tax surtax or a high-income surtax.